A magnetic memory device is proposed into which transistors and magnetoresistive effect elements are integrated on a semiconductor substrate. In general, a pattern of the magnetoresistive effect element is formed by performing ion beam etching (IBE) using a hard mask as a mask.
However, if the element is made more minute, there is a risk that the hard mask could not sufficiently satisfactorily function as a mask, and thus a desired magnetoresistive effect element could not be obtained.
Therefore, it is hoped that a magnetic memory device including a hard mask which can sufficiently satisfactorily function as a mark and a method of manufacturing the same will be provided.